Outcome of Board Meeting

27.07.2026 National Stock Exchange of India Limited BSE Limited “Exchange Plaza”, Floor- 25, P J Tower, Bandra-Kurla Complex, Dalal Street, Bandra (East) Mumbai 400 051 Mumbai 400 001 SYMBOL:- EPIGRAL Scrip Code: 543332 Dear Sirs, Sub.: Outcome of Board Meeting held on Monday, 27th July, 2026 and submission of Un-Audited Financial Results (Standalone & Consolidated) for the First Quarter ended 30th June, 2026. Pursuant to Regulations 30, 33 and other applicable regulations of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that the Board of Directors of Epigral Limited [‘the Company’] at its meeting held today i.e. Monday, 27th July, 2026 has inter- alia discussed, approved, and taken on record the following matters: 1. Approved Un-Audited Financial Results (Standalone & Consolidated) of the Company for the First Quarter ended on 30th June, 2026; and took on record ‘Limited Review Report’ thereon issued by M/s. S R B C & CO LLP, Statutory Auditors of the Company. A copy of the approved Un-Audited Financial Results along with Limited Review Report are enclosed herewith. The meeting commenced at 12:00 Noon and concluded at 01:45 p.m. at the Registered Office of the Company situated at Ahmedabad. You are requested to kindly take the same on record. Thanking you, Yours faithfully, For Epigral Limited Gaurang Trivedi Company Secretary & Compliance Officer M. No. – A22307 Epigral Limited CIN No. L24100GJ2007PLC051717 Address :"Epigral Tower", 8/h Safal Profitaire, Corporate Road, Prahladnagar, Ahriledabad -380 015. Statement of Unaudited Standalone Financial Results for the Quarter ended June 30, 2026 ( , in Crore, except as stated otherwise ' Sr. Particulars 3 months ended Preceding 3 months Corresponding 3 For the year No. June 30,2026 ended months ended ended March 31, 2026 June 30, 2025 March 31, 2026 Unaudited Audited Unaudited Audited ( refer note 1) I Revenue from operations 705.36 736.16 606.54 2,527.18 II Other income 4.10 (0.57) 8.25 14.98 Ill Total income (1+11) 709.46 735.59 614.79 2,542.16 IV EXPENSES (a) Cost of materials consumed 430.18 410.17 318.19 1,490.66 (b) Changes in inventories of finished goods and work-in- (37.14) 14.85 0.88 (60.94) progress (c) Employee benefits expense 36.70 36.54 30.04 129.66 (d) Finance costs 7.22 15.80 23.37 71.96 (e) Depreciation and amortisation expense 42.90 41.69 41.54 168.29 (f) Power and Fuel expense (refer note 6) 34.70 38.69 35.41 156.40 (g) Other expenses 61.72 67.33 58.63 244.33 Total expenses (IV) 576.28 625.07 508.06 2,200.36 V Profit before exceptional items and tax (Ill -IV) 133.18 110.52 106.73 341.80 VI Exceptional items - - - - VII Profit before tax (V -VI) 133.18 110.52 106.73 341.80 VIII Tax expense (1) Current tax 34.81 28.20 25.39 84.66 (2) Deferred tax expense (net) (refer note 3) (0.81) 0.39 (79.07) (75.87) Total tax expenses 34.00 28.59 (53.68) 8.79 IX Profit after tax (VII-VIII) 99.18 81.93 160.41 333.01 X Other Comprehensive Income A (i) Items that will not be reclassified to profit or loss in 0.01 0.78 (0.16) 0.04 subsequent periods-Remeasurment gain/(loss) on defined benefit plans (ii) Income tax on above - (0.19) 0.04 (0.01) XI Total Comprehensive Income for the period (IX+ X) 99.19 82.52 160.29 333.04 XII , Paid up equity share capital (face value of Rs. 10 each) 43.14 43.14 43.14 43.14 XIII Other equity 2,178.33 XIV Earnings per share (not annualised) Basic (in rupees) 22.99 18.99 37.18 77.19 Diluted (in rupees) 22.99 18.99 37.18 77.19 See accompanying notes to the audited standalone financial results Notes to standalone financial results: The above statement of unaudited Standalone Financial results for the quarter ended June 30, 2026 ('the Statement') of Epigral Limited ('the Company') is reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on July 27, 2026. The unaudited standalone financial results are prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) (Ind AS) prescribed under Section 133 of the Companies Act, 2013, other recognised accounting practices and policies to the extent applicable. Figures for the quarter ended March 31, 2026 represents the difference between the audited figures in respect of the financial year ended March 31, 2026 and the published unaudited figures of nine months ended December 31, 2025 which were subject to limited review by the Auditors. 2 The Company's operations primarily relate to manufacturing and selling of Chiaro Alkali & its Derivatives. The Company's business activities falls within a single business segment viz. "Chiaro Alkali & its Derivatives" and sales substantially being in the domestic market, there is no separate reportable segment as per Ind AS 108 "Operating Segment". 3 The Company, effective from Financial year 2025-26, has exercised the option permitted under Section 115BAA of the Income tax Act, 1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019. Accordingly, the Company had recognized provision for income tax for the year ended March 31, 2026 at the reduced rate prescribed under the said section. A one-time deferred ta·x credit of ~80.87 crores was recognized in the Statement of Profit and Loss towards remeasurement of deferred tax liabilities (net) during the quarter ended June 30, 2025 and year ended March 31,2026. 4 During the year ended March 31, 2026, the Company had entered into Share Subscription and Shareholders' Agreement (SSSA)" with 'Prozeal Green Power Private Limited' (Promoter) and 'Pro-Zeal Green Power Ten Private Limited' (Power Producer) whereby the Company had agreed to invest ~ 0.13 Crores for 26% equity share capital of the Power Producer and ~ 21.25 Crores in Optionally Convertible Debentures of the Power Producer. The Power Producer company is in the process of developing and operating 19.80 MW 'Wind Solar Hybrid Power plant in Gujarat. The Company had further entered into "Energy Supply Agreement" (ESA) with Power Producer whereby the Company will purchase minimum 51 % of the power generated by Power Producer for a period of 25 years. Pursuant to above agreement the Company during the quarter ended September 30,2025 had invested ~ 0.13 Crores in equity share capital and ~ 2.13 Crores in Non cumulative Optionally Convertible Debentures of Power Producer. Power producer is currently in the process of setting up the wind-solar hybrid power plant in Gujurat and is expected to commence its operations in near future. 5 Subsequent to the quarter ended June 30, 2026 the Company has incorporated a wholly owned subsidiary ('WOS') namely "Epigral Advanced Material Limited" on July 07, 2026 . This WoS is incorporated with an objective of manufacturing of chemicals. 6 Power and fuel expenses includes power procurement expenses, electricity duty on power generation and other related expenses. 7 The standalone financial results are available on Company's website and have been submitted to the SSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com). For and on behalf of Board of Directors of Epigral Limited Date: July 27, 2026 aulik Patel Place: Ahmedabad Chairman and Managing Director DIN: 02006947 Epigral Limited CIN No. l24100GJ2007PLC051717 Address :"Epigral Tower", 8/h Safal Profitaire, Corporate Road, Prahladnagar, Ahmedabad -380 015. Statement of Unaudited Consolidated Financial Results for the Quarter ended June 30, 2026 I f in Crore, exceot as stated otherwise l NSr o. . Particulars 3 month 3s 0 ,2e 0n 2d 6e d June Precedi en ng d e3 d m onths moC no tr hre ss ep no dn ed di ng Ju 3 n e Fo Mr a t rh ce h y 3e 1a , r 2e 0n 2d 6e d March 31, 2026 30, 2025 Unaudited Audited Unaudited Audited (refer note 1) I Revenue lrom operations 705.36 736.16 606.54 2,527.18 II Other income 4.10 (0.57) 8.25 14.98 Ill Total income (1+11) 709.46 735.59 614.79 2,542.16 IV EXPENSES (a) Cost of materials consumed 430.18 [Showing first 8,000 characters — download PDF for full document]